Results 31 to 40 of about 85,377 (225)
The Role of National Culture in ESG Risk Management: Empirical Evidence From STOXX Europe 600
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the role of national culture in influencing firms' Environmental, Social, and Governance (ESG) risk management. Anchored to institutional theory, the research focuses on Hofstede's national cultural dimensions (power distance, individualism, long‐term orientation, and uncertainty avoidance) as factors associated with ...
Alberto Tonelli +3 more
wiley +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2020 The purpose of this study was to analyze the effect of control activities on the risk of asset misappropriation in Rural Credit Banks (BPR). This study uses a survey method using some questionnaires.
Hera Khairunnisa +3 more
doaj
"COSO” Internal Control Analysis on Account Receivable (Case Study in Astra Sedaya Finance Branch Cirebon) [PDF]
Jurnal Manajemen Dan Kewirausahaan, 2020 The purpose of this study is to determine the internal control system of accounts receivable, and to determine whether internal control analysis of model “COSO” on Account Receivable has been implemented at PT.
Shella Oktavia Hermanto Putri +1 more
doaj +1 more source
COSO İÇ KONTROL MODELİNDE RİSK DEĞERLENDİRME FAALİYETLERİ [PDF]
Öneri Dergisi, 2016 Isletmeler belirli amaclarla kurulmakta ve hedeflerini gerceklestirecekleri faaliyetleri surdururken surekli risk ve belirsizliklerle karsilasmaktadirlar. Isletmelerin sonsuza dek yasayacaklari varsayilmaktadir. Isletmenin surekliligi olarak adlandirilan bu kavram, kurumun degisen dissal kosullara surekli uyum saglayabilmesini, hayatta kalmasini ...
TÜREDİ, Hasan, KOBAN, Ahmet
openaire +2 more sources
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min +2 more
wiley +1 more source
Approaches to the definition of internal financial control
Путеводитель предпринимателя, 2020 The article presents an analytical review of Russian and foreign approaches to understanding internal financial control. Different opinions of economists on the methods and tasks of internal financial control have been studied.
D. R. Khabibullina
doaj
Archives of Medical Science, 2018 Introduction Childhood-onset schizophrenia with obsessive-compulsive symptoms (COSO) and without obsessive-compulsive symptoms (COS) share considerable overlap in clinical features and genetic risk factors.
Yinghui Liang +5 more
doaj +1 more source
İÇ KONTROLDE COSO ve ICFR İLİŞKİSİ
Elektronik Sosyal Bilimler Dergisi, 2016 Bu calismada ic kontrol modellerinden COSO tum boyutlariyla aciklanmis, Sarbanes Oxley Kanunu (SOA) ile Amerikan Sermaye Piyasasi’nin (SEC) sirketlerinden duzenli olarak istedigi Finansal Raporlama ile Ilgili Ic Kontrol Raporu (Internal Control over Financial Reporting-ICFR) arasindaki iliski uzerinde durulmustur.
Özdemir, Serkan, Karakoç, Mehtap
openaire +6 more sources
Plesippus francescana (Frick) from the late Pliocene, Coso Mountains, California, with a review of the genus Plesippus [PDF]
, 1936 Two mammalian types, occurring in a late Pliocene fauna from the Coso Mountains, California, have already been described. Among the more abundant forms in this assemblage are the horses of the genus Plesippus.
Schultz, John R.
core
Reporting Control Deficiencies in Repeat Internal Audit Engagements*
Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley +1 more source